Circular, 2020

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

GOVERNMENT OF TRIPURA I I I

oFFICE oF THE CHIEF COMMISSIONER ON STATE TEX

PANDIT NEHRU COMPLEX, GURKHABASTI

AGARTALA. TRIPURA WEST. PIN-799006.

Dated. Agartala. the lf,-June ^2020.

Circular No. 10/2020 - GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax (CDC)/ Superintendent of State Tax (All)/ Inspector of State Tax (All) Subject: Clarification on refund related jssues - reg.

The Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing vide Circular No. 139/09/2020-GST dated l0'r' June. 2020 has issued a clarification on refund related issues, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith.

In exercise of powers conferned by section 168 of the Tripura State Goods and Services Tax Act,2017 (Tripura ActNo. 9 of 2017) forthe purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 13910912020-GST dated l0'r'June, 2020 by the Departrnent of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wins.

I Enclo.: Circular No. I 39/09/2020--GST.

Chief Commissioner of State Tax Government of Tripura Copy to:

1. The P.S. to the Chief Secretary, Finance, Government of Tripura for favour of kind information to the Chief Secretary, Finance.

2. The P.S. to the Secretary, Finance, Government of Tripura for favour of kind information to the Secretary, Finance.

3. The Assistant Statistical Officer, Statistical Section, O/o the Commissioner of Taxes & Excise, Agartala with request to upload the Circular in the Official website www.tripurataxes.nic.in,

4. Guard File.

e'-\\W Chief Commissioner of State Tax Government of Tripura NO.F.1-11(8)-TAX/GST/2020 I it 49 ,__, '~

OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX

PANDIT NEHRU COMPLEX, GURKHABASTI .

AGARTALA, TRIPURA WEST, PIN-799006.

r-Ir“.

Dated, Agartala, the IT;-June, 2020.

Circular No. 10/2020_-_ GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax (C DC)/ Superintendent of State Tax (All)/ Inspector of State Tax (All) , Subject: Clarification on refund related issues — reg.

The Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing vide Circular I\lo. I39/09/2020-—GST dated l0lh June, 2020 has issued a clarification on refund related issues, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. ' In exercise of powers conferred by section I68 of the Tripura State Goods and Services Tax Act, 2017’ (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. I39/09/2020—GST dated l0lh June, 2020 by the Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing.

Chief Commissioner of State Tax Government of Tripura Copy to:

1. The P.S. to the Chief Secretary, Finance, Government of Tripura for favour of kind information to the Chief Secretary, Finance.

2. The P.S. to the Secretary, Finance, Government of Tripura for favour of kind information to the Secretary, Finance.

3. The Assistant Statistical Officer, Statistical Section, O/o the Commissioner of Taxes & Excise, Agartala with request to upload the Circular in the Official website www.tripurat,a,xe,s,nic.in.

4. Guard File.

@J»/‘\ Chief Commissioner of State Tax Government of Tripura Circular No. 139/09/2020-GST Page 1 of 2 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi, Dated the 10 th June, 2020 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Subject: Clarification on refund related issues – reg.

Various representations have been received seeking clarification on the issue relating to refund of accumulated ITC in respect of invoices whose details are not reflected in the FORM GSTR-2A of the applicant. In order to clarify these issues and to ensure uniformity in the implementation of the provisions of law in this regard across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarifies the issues detailed hereunder:

2. Circular No.135/05/2020 – GST dated the 31st March, 2020 states that: “5. Guidelines for refunds of Input Tax Credit under Section 54(3) 5.1 In terms of para 36 of circular No. 125/44/2019-GST dated 18.11.2019, the refund of ITC availed in respect of invoices not reflected in FORM GSTR-2A was also admissible and copies of such invoices were required to be uploaded. However, in wake of insertion of sub-rule (4) to rule 36 of the CGST Rules, 2017 vide notification No. 49/2019-GST dated 09.10.2019, various references have been received from the field formations regarding admissibility of refund of the ITC availed on the invoices which are not reflecting in the FORM GSTR-2A of the applicant.

Circular No. 139/09/2020-GST Page 2 of 2 5.2 The matter has been examined and it has been decided that the refund of accumulated ITC shall be restricted to the ITC as per those invoices, the details of which are uploaded by the supplier in FORM GSTR-1 and are reflected in the FORM GSTR-2A of the applicant. Accordingly, para 36 of the circular No. 125/44/2019-GST, dated 18.11.2019 stands modified to that extent.” 3.1 Representations have been received that in some cases, refund sanctioning authorities have rejected the refund of accumulated ITC is respect of ITC availed onImports, ISD invoices, RCM etc. citing the above-mentioned Circular on the basis that the details of the said invoices/ documents are not reflected in FORM GSTR-2A of the applicant. 3.2 In this context it is noteworthy that before the issuance of Circular No. 135/05/2020- GST dated 31 st March, 2020, refund was being granted even in respect of credit availed on the strength of missing invoices (not reflected in FORM GSTR-2A) which were uploaded by the applicant along with the refund application on the common portal. However, vide Circular No.135/05/2020 – GST dated the 31st March, 2020, the refund related to these missing invoices has been restricted. Now, the refund of accumulated ITC shall be restricted to the ITC available on those invoices, the details of which are uploaded by the supplier in FORM GSTR-1 and are reflected in the FORM GSTR-2A of the applicant.

4. The aforesaid circular does not in any way impact the refund of ITC availed on the invoices / documents relating to imports, ISD invoices and the inward supplies liable to Reverse Charge (RCM supplies) etc.. It is hereby clarified that the treatment of refund of such ITC relating to imports, ISD invoices and the inward supplies liable to Reverse Charge (RCM supplies) will continue to be same as it was before the issuance of Circular No. 135/05/2020- GST dated 31 st March, 2020.

5. It is requested that suitable trade notices may be issued to publicize the contents of this circular.

6. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Board. Hindi version would follow.

(Yogendra Garg) Principal Commissioner